RBI NPA guidelines overrides Income Tax Act & binding on income tax authorities

RBI NPA guidelines overrides Income Tax Act & binding on income tax authorities

DCIT vs The Vaish Cooperative Adarsh Bank Ltd.(ITAT Delhi), I.T.A. No.3310/Del/2012, Date of
pronouncement: 16.10.2015

Link to Download Full Text of the ITAT Order from Official Website

http://www.itatonline.in:8080/itat/upload/-110876292265721349913%245%5E1REFNOITA_3310_Vaish_Cooperative.pdf